Retirement and long service leave Note 7 details the critical estimates and assumptions made in relation to retirement and long-service leave liabilities. Critical judgements in applying accounting policies Acquired software The Commission has exercised judgment to determine whether expenditure on configuring and implementing a financial management information system meets the criteria for recognition as an intangible asset. This included an assessment of whether the expenditure creates an item that can be identified and separated from the Commission, 2 is under the control of the Commission, and will provide future economic benefits or service potential. Because the software is provided as a service by a public service agency, and no binding arrangements existed at the time of implementation, the criteria for recognition as an intangible asset has not been met. Accordingly, costs to configure the software have been expensed. Comparative information When presentation or classification of items in the financial statements is amended or accounting policies are changed voluntarily, comparative figures are restated to ensure consistency with the current period unless it is impracticable to do so. Revenue 2018 $000 2017 $000 9,696 9,496 39 48 9,735 9,544 Interest received 108 107 Other revenue 242 574 Total revenue from exchange transactions 350 681 10,085 10,225 Revenue from non-exchange transactions Revenue from the Crown Other revenue Total revenue from non-exchange transactions Revenue from exchange transactions Total revenue Other revenue in 2017 included compensation received for the early surrender of an office lease at the landlord’s request. Annual Report 2018 67